Do you have to prorate the 14-day rule for vacation rentals?

[shopper]

We bought a vacation home in June, but didn't start renting it out until Sept last year.  We have 6 personal use days and 35 rental days between Sept and Dec 31.  Do we have to prorate the 14-day rule down to 3.5 days for the last quarter or is it always 14 days when deciding whether we used it as a home?  Just trying to figure out whether we can deduct any losses or just carry forward.

[TaxGuyBill]

You do not need to prorate the 14 days.

So it sounds like your vacation home losses are deductible.